Obligations and publications
The Slovenian accounting adopts the principle of double entry. Trading companies must publish an annual report which must be disclosed within a period of 2 months after the end of the fiscal year, to the Republic of Slovenia Agency for the payment, the surveillance and the information.
Certification and auditing
The Slovenian Republic Agency for Payment, Surveillance and Information must give everyone, on simple request, the annual report data of any company.
The audit Law adopted in June, 1993 harmonizes the Slovenian audit procedures with those defined by the directive VII of the European Union and the International Union of Chartered accountants.
Professionals and representative organizations
The "Slovenski Institut za revizijo" is an Institute of audit is in charge of the establishment of accounting procedures and audit.